Pamint Systems Corporation is estimating activity costs seated with producing disk drives, tapes drives, and wire drives. The Indirect labor can be traced to four separate product are provided below Activity Cost Activity lase Procurement $399.000 Number of purchase orders Scheduling 211,700 Number of production orders Materials handling 488,200 Number of moves Product development 799,000 Number of engineering changes Production 1,541,000 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Disk drives The drives Wiredrives 1.310 Number of Units 1,800 4,300 Number of Engineering Machine Changes 11 1.700 5 9.200 21 10,000 125 530 1,900 12,700 780 4.500 2,300 The activity based cost for each wire drive unit is Da 21.61 Ob 9.11 d. 1207.2